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of <h1>Rule 7: Deferred Payment Excludes Undeclared Goods, Ensures Compliance with Import Duty Regulations</h1> Rule 7 of the Deferred Payment of Import Duty Rules, 2016 specifies that the provisions for deferred payment do not apply to goods that have not been assessed or declared by the importer in the entry made under the relevant Act. This rule ensures that only goods properly declared and assessed are eligible for deferred payment of import duties, maintaining compliance with customs regulations.
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